Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

BT decision does not apply

02 February 2015
Issue: 4487 / Categories: Tax cases , Admin , Companies

CRC v GMAC UK plc, Upper Tribunal

The Upper Tribunal gave a supplemental decision further to its ruling in GMAC UK plc v CRC; British Telecommunications plc v CRC [2012] STC 2349 which concerned bad debt relief.

HMRC had approached the Court of Appeal on the preliminary issues decided in BT. The court held the tribunal had been wrong to hold that BT’s claim was not time-barred in respect of supplies made between 1 October 1978 and 31 March 1989. The telecoms giant was refused permission to appeal to the Supreme Court.

The Revenue said the appeal court’s decision in BT applied to GMAC.

GMAC said it did not because the facts of the cases were different. The Upper Tribunal was asked to review its decision in relation to GMAC.

The tribunal said it was not clear how to proceed – but it came to the conclusion that had been correct in its earlier decision on...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
back to top icon